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Revenue is directed to deal with the contentions and submissions advanced by Assessee and pass fresh Section 148A(d) order within 8 weeks.
The Boeing Company Vs UNION OF INDIA & ORS
(2022) TaxCorp(LJ) 30500 (HC-DELHI) · Section 148A(d)
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Since the penalty order was admittedly passed on Sept 29, 2009, which is beyond the time limit prescribed for completion of penalty proceedings under Section 275(1)(c), the same is barred by limitation.
Rishikesh Buildcon Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-7
(2022) TaxCorp(LJ) 30499 (HC-DELHI)
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Despite the services provided and the services receiver having confirmed the entire rendering of service, it is unfathomable as to how and for what reason the Assessing Officer has disbelieved the same.
Novo Corporate Advisors Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 30498 (ITAT-MUMBAI) · Section 68
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Services rendered by Dollar Team of Indian holding company neither preparatory nor auxiliary, but main functions of a business entity.
Redington Distribution Pte. Ltd Vs M/s.Redington Distribution Pte. Ltd.
(2022) TaxCorp(LJ) 30491 (ITAT-CHENNAI)
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Under Section 220(2), the levy of simple interest on non-payment of the tax is mandatory.
Pioneer Overseas Corporation USA (India Branch) Vs COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30490 (SC)
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The company which is struck off under Section 248, shall be deemed to continue to be in existence for the purpose of discharging its liabilities.
Ravinder Kumar Aggarwal Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 30484 (HC-DELHI) · Section 148
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Credit of revalued assets to partner’s capital account shall be construed as ‘transfer’, covered within in the ambit of ‘otherwise’ under Section 45(4).
Mansukh Dyeing and Printing Mills Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 30483 (SC) · Section 45(4)
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Co-ordinate bench of this Court in RKKR foundation has not taken into account the entire conspectus of the legal position in assignment proceedings with reference to the hierarchy of appellate authorities under the Act, 1961 and that the matter requires a deeper consideration.
GPL-RKTCPL JV Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 30482 (HC-DELHI)
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Fresh issue of notice was not warranted, since Section 129 permits continuation with the earlier proceedings in case of change of the AO from the stage at which the proceedings were before the earlier AO.
Mastech Technologies Pvt. Ltd. (Now Avaids Technovators Pvt. Ltd.) Vs DY. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30475 (SC) · Section 129
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Deduction of 80IB (10) will not be allowed on the units/flats which have exceeded 1000 Sq. ft. even marginally.
Bharat Tukaram Bhor Vs ACIT
(2022) TaxCorp(LJ) 30468 (ITAT-MUMBAI) · Section 80-IB(10)
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Since the AO has not found out any flaw in the calculation done by the IDFC Capital Limited under DCF method, the same has to be accepted.
Sion Panvel Tollways Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30467 (ITAT-PUNE)
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If the assessment order is set aside by the appellate authority, no interest under Section 220(2) can be charged pursuant to the original demand notice.
AT And T Communication Services (India) Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX-1
(2022) TaxCorp(LJ) 30466 (HC-DELHI)
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DRP’s order amounts to gross violation of principles of natural justice.
Curits, Mallet-Prevost, Colt & Mosle LLP Vs ACIT
(2022) TaxCorp(LJ) 30460 (ITAT-DELHI)
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AO erred in not applying the rate of tax as per the amended law and the order so passed is rightly held by PCIT as erroneous in so far as prejudicial to the interest of Revenue.
Agya Ram Manohar Lal Vs The Pr. CIT
(2022) TaxCorp(LJ) 30459 (ITAT-CHANDIGARH) · Section 115BBE
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The expenses deducted from export turnover needs to be deducted from total turnover.
Pentasoft Technologies Ltd. Vs The Income Tax – Officer (OSD)
(2022) TaxCorp(LJ) 30458 (ITAT-CHENNAI) · Section 10A
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Mere modus of operandi cannot the basis of making the addition or treating the capital gain as bogus until and unless it is supported by the material documents.
Mamta Rajivkumar Agarwal Vs Income Tax Officer
(2022) TaxCorp(LJ) 30457 (ITAT-AHMEDABAD)
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Provisions of Benami Act, 2016 cannot be retrospectively applied to the present case since alleged benami transactions undertaken by the Assessee were entered prior to Nov 1, 2016.
Rajesh Katyal Vs INCOME TAX DEPARTMENT
(2022) TaxCorp(LJ) 30456 (HC-DELHI)
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Nothing has been brought on record to show that the confirmation of addition by CIT(A) was based on no material.
Rupinder Tandon Vs ACIT
(2022) TaxCorp(LJ) 30455 (ITAT-MUMBAI)
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For the purpose of Section 154, a mistake apparent on the record must be obvious and not something which can be established by a long process of reasoning on points on which there may conceivably be two opinions.
Ambarnuj Finance And Investment Pvt. Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX & ANR
(2022) TaxCorp(LJ) 30454 (HC-DELHI)
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VAT collected and paid by Assessee under the provisions of Tamil Nadu VAT Act, 2006 is an allowable expenditure and cannot be disallowed under the amended provisions of section 40(a)(iib).
Tamilnadu State Marketing Corporation Ltd. Vs The ACIT
(2022) TaxCorp(LJ) 30447 (ITAT-CHENNAI) · Section 40(a)(iib)
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